enow.com Web Search

Search results

1. Results from the WOW.Com Content Network

2. Audit working papers - Wikipedia

   en.wikipedia.org/wiki/Audit_working_papers

   The Institute of Internal Auditors, a global professional audit standards body, has issued practice advisory 2330-1 stating the goals of audit working papers are to: [1] Document the planning, performance, and review of audit work; Provide the principal support for audit communication such as observations, conclusions, and the final report;

3. ISA 230 Documentation - Wikipedia

   en.wikipedia.org/wiki/ISA_230_Documentation

   ISA 230 Audit Documentation is one of the International Standards on Auditing.It serves to direct the documentation of audit working papers in order to assist the audit planning and performance; the supervision and review of the audit work; and the recording of audit evidence resulting from the audit work in order to support the auditor's opinion.

4. Internal audit - Wikipedia

   en.wikipedia.org/wiki/Internal_audit

   Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. [1]

5. ISAE 3000 - Wikipedia

   en.wikipedia.org/wiki/ISAE_3000

   An ISAE 3000 report generally consists of a description of the scope, the norm against which the report is tested, a description of the control framework and a detailed description of the risk management system and a control matrix consisting of the risks, the related control objectives and the related controls.

6. Control self-assessment - Wikipedia

   en.wikipedia.org/wiki/Control_self-assessment

   A number of software packages are available to support the control self-assessment process. These are typically modified versions of software developed originally for internal use by audit and accountancy firms such as Deloitte or by niche vendors specialising in business or financial management tools.

7. Internal control - Wikipedia

   en.wikipedia.org/wiki/Internal_control

   Internal control, as defined by accounting and auditing, is a process for assuring of an organization's objectives in operational effectiveness and efficiency, reliable financial reporting, and compliance with laws, regulations and policies. A broad concept, internal control involves everything that controls risks to an organization.

8. International Standards on Auditing - Wikipedia

   en.wikipedia.org/wiki/International_Standards_on...

   European Union: The Audit Directive of 17 May 2006 enforces the use of the International Standards on Auditing for all Statutory audits to be performed in the European Union. The Audit Directive of 17 May 2006 is important in order to ensure a high quality for all statutory audits required by Community law requiring all statutory audits be ...

9. ISA 500 Audit Evidence - Wikipedia

   en.wikipedia.org/wiki/ISA_500_Audit_Evidence

   ISA 500 Audit Evidence is one of the International Standards on Auditing. It serves to guide the auditor on obtaining audit evidence through the application of an appropriate mix of tests of control systems and substantive tests of transaction and balances.